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1 - 10 of 34 (0.80 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 80M in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 33B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Bombay vs M/S. Amritlal Bhogilal & Co on 28 April, 1958
Central India Insurance Co. Ltd. vs Income-Tax Officer 'A' Ward And Anr. on 10 October, 1960
(b) Central Indian Insurance Co. Ltd. v. ITO [1963] 47 ITR 895 (MP). In this case, the Division Bench of the Madhya Pradesh High Court held that where there was an appeal to the Tribunal and it was not the subject-matter of the appeal whether the loss in the earlier years should be allowed to be carried forward and set off against the income of the assessment year in question, the Appellate Assistant Commissioner would retain his jurisdiction to rectify his decision on the point as the same had not been considered or adjudicated upon by the Tribunal. It was held that adjudication by the Tribunal could not be implied and there could not be merger of the order of the Appellate Assistant Commissioner with the order of the Tribunal passed in the appeal on this aspect.